Section 12

Seksyen 110 Akta ibu adalah dipinda dengan memasukkan, selepas subseksyen (9), subseksyen yang berikut:

"（9A）Notwithstanding subsections (8) and (9), where income distributed by a unit trust is included in the aggregate income of a person for a year of assessment, the tax chargeable on the unit trust and attributable to the income included in the aggregate income of that person (or, where the trust is entitled to any relief under section 132 or 133, that tax less the amount of that relief) shall be set off against the tax charged on the chargeable income, if any, of that person for that year of assessment."